Artificial Intelligence and the Tax Practitioner

Authors

  • Patrick Buckley Department of Management and Marketing, Kemmy Business School, University of Limerick, Ireland
  • Elaine Doyle Department of Accounting and Finance, Kemmy Business School, University of Limerick, Ireland
  • Brendan McCarthy Department of Accounting and Finance, Kemmy Business School, University of Limerick, Ireland
  • Ruth Gilligan PwC Dublin, Ireland

Keywords:

Artificial Intelligence, The Future of Tax, Tax Professionals, Emerging Technology

Abstract

The advent of artificial intelligence (AI) and machine learning (ML) has sparked concern that many jobs are at risk of automation. This paper contributes to this debate in the context of the tax practitioner. We describe a methodological approach that redefines the appropriate loci of analysis as a combination of the level of task and the career stage rather than focussing on the tax role at a macro level. We use these revised loci to perform a meta-analysis of existing studies in order to examine the role of the tax practitioner. The change in focus of analysis reveals a number of insights which have been heretofore obscured.

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Volume 7.2 of JOTA - Buckley et al. Cover

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Published

31-12-2022

How to Cite

Buckley, P., Doyle, E., McCarthy, B., & Gilligan, R. (2022). Artificial Intelligence and the Tax Practitioner. Journal of Tax Administration, 7(2), 6–26. Retrieved from https://journals.docuracy.co.uk/jota/article/view/21